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Defendant
A shall be punished by a fine of KRW 4 million, and Defendant B shall be punished by a fine of KRW 4 million.
Defendant
A above.
Reasons
Punishment of the crime
Defendant
A is the actual operator of “stock company B”, and Defendant B is a corporation established for the purpose of trade, export and import business, etc.
1. On May 17, 2018, Defendant A issued to “D” offices located in Jongno-gu Seoul Metropolitan Government Jongno-gu Seoul, a false tax invoice equivalent to KRW 15,00,000 of the supply value to “D”, notwithstanding the absence of the fact that “D” has supplied goods or services to “D.”
In addition, from April 4, 2014 to May 17, 2018, the Defendant issued 88 false tax invoices equivalent to the total value of 1,763,124,800 won to six companies in the same manner as indicated in the attached list of crimes.
2. Defendant B Co., Ltd. issued the aforementioned false tax invoice in relation to the Defendant’s business at the above temporary border, and at the same place, A, the representative of the Defendant.
Summary of Evidence
1. Defendants’ legal statement
1. Application of accusation, report on completion of value-added tax investigation, certified transcript of corporate register, list of issuance of sales tax invoices, list of issuance of sales tax invoices by customer, electronic tax invoices, details of financial transactions, text answers (E) and statutes governing tax payment certificates;
1. Defendant A of the pertinent legal provisions concerning the crime: B before the Punishment of Tax Offenses Act (Amended by Act No. 16108, Dec. 31, 2018);
(a) The same shall apply;
Article 10(3)1 of the Punishment of Tax Evaders Act, Defendant B: Articles 18 and 10(3)1 of the Punishment of Tax Evaders Act
1. Defendant A: The former part of Article 37 of the Criminal Act; Article 20 of the Punishment of Tax Evaders Act; the former part of Article 37 of the Criminal Act; Article 38(1)2 of the Criminal Act; and Article 18(1)2 of the Punishment of Tax Evaders Act shall be punished by a fine pursuant to joint penal provisions (Article 18 of the Punishment of Tax Evaders Act). In such cases, Article 20 of the Punishment of Tax Evaders Act shall not apply (see, e.g., Supreme Court Decisions 2016Do8280, Sept. 23, 2016; 2015No747, May 19, 2016).